The Manhattan District Attorney has subpoenaed Take-Two Interactive, the controversial SoHo video-game developer, over both the explicit content in its games and the way it reported key financial information.

The subpoenas from D.A. Robert Morgenthau appeared to be unusually wide-ranging, and sought documents related to acquisitions, partnerships and the recent dismissal of its longtime auditor, PricewaterhouseCoopers.

Morgenthau’s office appears to be digging into documents from as far back as Oct. 1, 2001.

Take-Two said the subpoenas were received June 19, and a spokesman said the company is “fully cooperating.”

The maker of the hugely popular and highly controversial Grand Theft Auto franchise has had a string of regulatory woes in the past year.

Last June, the company agreed to pay a $7.5 million penalty to the Securities and Exchange Commission for orchestrating a multi-year revenue scam.

As part of the settlement, Take-Two’s chief executive and guiding light, Ryan Brant, was forced to relinquish his post and pay a $3.6 million fine.

Despite the fines and shareholder losses, several people tied to the revenue scam are still employed by the company.

What’s more, Take-Two was discovered to have embedded sexually explicit content in one of its “Grand Theft Auto” games last year, and its settlement with the Federal Communications Commission has come under fire from Capitol Hill Republicans.

Another unusual move was the January resignation of Take-Two board member Barbara Kaczynski.

The ex-chief financial officer of the NFL – brought in to add credibility to the scandal-scarred company – left angrily, writing a detailed letter to the company loudly denouncing management.

Also, Kaczynski raised eyebrows by retaining a high-priced securities defense lawyer, leading to speculation that more legal woes were likely.

Take-Two has become a favorite target of short-sellers, attracted by the company’s mounting losses and declining cash flow.

One short-seller told The Post the company’s “least-understood problem” is the huge licensing fee outlays it locked into to get the rights to video games such as its Major League Baseball titles.

“They are selling a lot of MLB games,” said the trader, “but they aren’t making a dime.”

Calls to Fidelity Investments and Oppenheimer Funds, Take-Two’s two biggest shareholders, were not returned.